Under the Federal Enterprise Zone Act, certain new gasification facilities now qualify as a “high impact business.” As a result of this change, these facilities would qualified to receive Illinois corporate and personal income, sales and use, and utility tax credits and exemptions. While certain pilot projects are excepted, a “new gasification facility” is a newly-constructed coal gasification facility that generates chemical feed stocks or transportation fuels derived from coal, that supports the creation or retention of Illinois coal-mining jobs, and qualifies for state financial assistance before December 31, 2006. (SB 1814, effective June 21, 2005)